Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 175

Which of the following is true about corporate social responsibility (CSR)?

Answer options

• A. Social and environmental considerations are required parts of an organization's decision making.
• B. The Global Reporting Initiative provides standards on required disclosures of CSR.
• C. CSR activities are overseen and managed by operational management.
• D. Internal auditors can provide assurance on reported sustainability results.

Correct answer: A

Explanation

Option A is correct because corporate social responsibility emphasizes the importance of integrating social and environmental considerations into organizational decisions. The other options, while related to CSR, either misstate the requirements regarding standards and management oversight or focus on the role of internal auditors, which is not as central to the definition of CSR.